SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Housing Corporation Limited vs ACIT (2009) 32 SOT 207 (Ahd ITAT), it has been held that capital receipts are eligible to be excluded by virtue of section 115JB (5) but not deduction u/s 80IA. 50. In view of several binding judicial precedents of Honourable High courts stated above holding that since 115JB(5) does not specify any particular claim

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Housing Corporation Limited vs ACIT (2009) 32 SOT 207 (Ahd ITAT), it has been held that capital receipts are eligible to be excluded by virtue of section 115JB (5) but not deduction u/s 80IA. 50. In view of several binding judicial precedents of Honourable High courts stated above holding that since 115JB(5) does not specify any particular claim

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

house property, profits and gains of business or profession, or capital gains, nor is it income from other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments. unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

133A(2A) has been carried out at the premises of the assessee and an order u/s 201(1) and 201(1A) has been passed on 20.03.2019 in the case of the assessee determining that assessee was required to deduct TDS u/s 194C as the purchase of packaging material as per the specification of the assessee is covered within the meaning

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

133A of the Act was carried out against the assessee appellant's business premises on 17-18.08.2017 and in consequence, reassessment proceedings u/s. 148 of the Act was initiated for the Assessment Years 2012-2013 to 2015-2016 and scrutiny assessments u/s. 143(3) of the Act for Assessment Years 2016-2017 to 2018-2019 were also initiated

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

Property Developer Pvt. Ltd. order dated 30.07.2019. The ld. CIT(A) has not speak a single word on theses issue and submission, which show he either has satisfied with our plea or he is not having anything to rebut our contention. Hence the assessment order is liable to be quashed on this ground. 2. Wrongly Interpreted that assessee has considered

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

property. Sh. Magendra Singh Rathore 5. Aggrieved by the above order of the Assessing Officer the assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised by the assessee, the relevant finding of the ld. CIT(A) is as under:- “In this case the search action took place on 02.08.2017. Appellant had filed his original

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

Bench: Him.

section 69B of the Act. This section reads as under:- "Amount of investments, etc., not fully disclosed in books of account. Amrapali Jewels Pvt. Ltd. vs. ACIT 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Assessing Officer finds that